KUALA LUMPUR — Serious irregularities involving student fee collection and expenditure have been uncovered at Universiti Kebangsaan Malaysia (UKM), according to the Auditor-General’s Report 1/2026 on the 2024 finances of government entities tabled in the Dewan Rakyat today.
The findings, revealed under the Federal Agencies Financial Statements 2024 review, showed
that an unapproved agreement resulted in the collection of student fees amounting to RM50.74 million.
“A collaboration agreement with the cooperative did not obtain approval from the Finance Ministry in line with the UKM Constitution,” the report said, adding that the fees were collected without proper authority.
Meanwhile, out of a total RM60.77 million in student fee collections, RM32.36 million was not recorded as UKM revenue, raising concerns over financial governance and internal controls.
The report further revealed delays in remittance. Of the RM50.74 million collected, RM21.02 million was transferred to UKM late, with delays ranging from 31 to 291 days.
“Student fees amounting to RM5.32 million have still not been remitted to UKM, with delays ranging from one year to more than three years,” the report added.
The audit also pointed to governance issues, noting that a conflict of interest existed as five UKM officers held key positions in the cooperative.
In terms of expenditure, the Auditor-General found that RM5.94 million in commission was paid to ineligible agents.
Additionally, overseas expenditure totalling RM107,907 was paid to six individuals who were not UKM staff.
The report also highlighted that RM35,000 in Industrial Transport Student Allowance was paid to ineligible students, while an advance payment of RM200,000 for programme coordination was made without approval.
Procurement worth RM403,500 was also “not carried out through the Price Quotation Committee,” the report stated.
Auditor-General Datuk Seri Wan Suraya Wan Mohd Radzi said the irregularities at UKM were referred to the First Committee on Serious Irregularities 2026 on February 6.
The Auditor-General recommended that UKM review existing collaboration agreements and ensure that any future arrangements related to student fees comply with the provisions of the UKM Constitution.
It also urged the university to take action to recover outstanding student fees that have not been remitted by the cooperative to UKM.
The Auditor-General’s Report 1/2026 tabled in Parliament today identified 273 new issues concerning financial management and governance at both federal and state levels. – February 23, 2026